PART 2The Scottish Land Commission
CHAPTER 1The Commission
Accounts and annual report
19Accounts
1
The Commission must—
a
keep proper accounts and accounting records,
b
prepare in respect of each financial year a statement of accounts.
2
The Commission must send the statement of accounts to the Scottish Ministers by such date as the Scottish Ministers may direct.
3
The Commission must comply with any other directions which the Scottish Ministers may give them in relation to the matters mentioned in subsection (1).
4
The Commission must make its audited statement of accounts and accounting records available so that they may be inspected by any person.
20Annual report
1
As soon as practicable after the end of each financial year, the Commission must prepare a report setting out—
a
an assessment of its performance in carrying out its functions, including—
i
the functions of the Commission,
ii
the functions of the Land Commissioners,
iii
the functions of the Tenant Farming Commissioner,
b
an assessment of the performance by the Commission and its members in achieving the main objectives set out in any strategic plan having effect during that year,
c
an assessment of the performance by the Land Commissioners in relation to any programme of work having effect during that year,
d
such other information as the Commission considers appropriate.
2
The Commission must—
a
publish each annual report in such form as the Commission considers appropriate,
b
provide a copy of each annual report to the Scottish Ministers, and
c
lay a copy of each annual report before the Scottish Parliament.
3
The Commission—
a
may publish such other reports and information on matters relevant to its functions as it considers appropriate,
b
where it does so, must lay a copy of each report before the Scottish Parliament.